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Commissioners move to draft capital‑asset policy and create nonreverting building‑permit fund
Summary
The board asked staff to draft a capital asset ordinance to meet State Board of Accounts standards and unanimously approved creating a nonreverting building‑permit fund (first reading passed) so permit fees can be retained for code and planning work.
Perry County commissioners directed staff to prepare an ordinance establishing a capital asset policy and voted to create a nonreverting building‑permit fund, passing the permit‑fund ordinance on first reading.
County auditors and staff told the board they lack a current capital assets policy required by state oversight. One staff member explained that the State Board of Accounts will be emphasizing asset‑control standards and that auditors may issue corrective action plans if asset listings are inaccurate across multiple years. Commissioners agreed the county needs a policy that clarifies which items are capital assets and assigns responsibility to department heads to upload accurate inventory data.
The board approved a motion to have a draft ordinance prepared for review, with commissioners and auditor staff planning to use state templates and examples. "If in the audit they find that inaccuracies persist, the State Board of Accounts can require a corrective action plan," staff said, urging a formal policy to avoid future findings.
Separately, the board voted to establish a nonreverting building‑permit fund so permit revenues remain available for ordinance updates, advertisement, and planning rather than being swept into the general fund at year‑end. Commissioners amended the motion to pass the measure on first reading, which carried unanimously.
Clerks were directed to produce a draft capital‑asset ordinance and circulate templates for commissioners' review before a future meeting.
